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HMRC internal manual

Trusts, Settlements and Estates Manual

HM Revenue & Customs
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Settlements legislation: wording of certificate under ITTOIA/S646(6A)

Use plain notepaper. Include the settlor’s name and address.

The wording of the certificate is:

Certificate under Section 646(6A) ITTOIA

Settlement dated [date] by [settlor’s name] [This will only be relevant where the settlement is a trust]

I certify that, for the year ended 5 April [year], £[amount of income] was treated as the income of [settlor’s name]. It was charged on [him or her] by virtue of Section [Section 624 or 629 ITTOIA]. [He or She] was repaid £[amount of tax] income tax in the year ended 5 April [year] in respect of this income.

HM Inspector of Taxes or Officer of Revenue and Customs